Reminding the parties that the summary judgment procedure is not a substitute for trial, the Indiana Tax Court has denied an attempt by the Indiana Department of State Revenue to end a long-running tax dispute.
The Indiana Tax Court on Friday reaffirmed its ruling that a company received insufficient notice of a retroactive assessment of its property in Grant County.
A company’s purchase of shipping pallets is subject to Indiana use tax according to a ruling of the Indiana Tax Court issued Thursday.
A probate court ruled correctly when it denied the state’s argument that distributions to heirs from a trust established in 2008 should have been subject to Indiana’s estate tax, which has since been abolished.
A southern Indiana couple who tried to stop the sale of their property to satisfy delinquent state and federal taxes was unsuccessful. The 7th Circuit Court of Appeals described the merits of their appeal as “feeble.&rdquo
The sewer utility serving fast-growing Fishers won a partial victory on its appeal of a tax on connection fees, but the Indiana Tax Court didn’t fully rule in favor of Hamilton Southeastern Utilities.
Reiterating the relationship between exclusion and consumption exemption, the Indiana Tax Court upheld its earlier ruling exempting Aztec Partners LLC from paying sales tax on the electricity it used.
An entity that bought two properties at a tax sale fulfilled all the requisite steps to acquire ownership of the parcels, the Indiana Court of Appeals ruled, rejecting an appeal from the trust that previously owned the properties.
A $307,193 property tax refund received by owners of industrial property in Marion County was wrongly awarded to borrowers who had defaulted on a mortgage on the property, the Indiana Court of Appeals ruled Wednesday.
A tree service properly paid Indiana use tax on its commercial vehicle purchases made outside the state, and imposition of those taxes did not violate the Commerce Clause, the Indiana Tax Court ruled Tuesday.
The Indiana Tax Court has ruled in favor of a company that operates 19 Qdoba Mexican restaurants in Indiana on its request that electricity used to power certain equipment is not subject to Indiana sales tax.
Thousands of Hoosiers with out-of-state earnings may have paid tens of millions of dollars in illegal tax, but whether litigating the issue will be worthwhile remains a question for experts in tax law, accounting and public policy.
The Indiana Court of Appeals ordered judgment entered in favor of two families on their claim for adverse possession over a disputed tract of land in Pulaski County. The judges found the trial court erred when it found two tax sales involving the disputed property divested the adverse holders of their title to the real property.
The Indiana Department of State Revenue scored a partial victory in Tax Court on Wednesday when the court granted the agency’s motion for summary judgment regarding whether I.C. 6-3-2-2.2 applied in its taxing of a portion of the gain generated by a Las Vegas-based corporation’s sale of a horse racetrack and card club to an out-of-state company. But there are issues of genuine material fact as to whether the department correctly classified Pinnacle Entertainment’s gain as business income.
Because the Marion County auditor does not have statutory or common law standing to appeal a property tax assessment board of appeals’ decision under Indiana Code 6-1.1-15-12 to the Indiana Tax Court, its judge, Martha Wentworth, held that the constitutional challenge raised regarding the statute will have to be decided another day.
The Supreme Court of the United States on Monday struck down a Maryland tax that has the effect of double-taxing income residents earned in other states.
The Indiana Tax Court on Thursday affirmed the real estate assessment of an office building on Zionsville’s Main Street in Boone County.
Although the Grant County assessor was authorized to assess two subject properties under I.C. 6-1.1-9-1, which allows for retroactive assessment, the assessor did not give the taxpayer sufficient notice of certain assessments, the Indiana Tax Court ruled Tuesday.
The Indiana Court of Appeals determined Tuesday that a woman who obtained a judgment lien in 2006 against a co-owner of a property later sold in a tax sale has priority over other claims for the tax sale surplus and that she made a timely claim for the surplus.
Because there is evidence that both the woman who purchased land from a trust and the trustee paid taxes on a disputed 1.8 acres of land for at least 10 years, the woman’s claim for adverse possession of the land should be granted, the Indiana Court of Appeals held.